V16.113 VAT Notes No 4 2015

V16.113 VAT Notes No 4 2015

Alcohol Wholesaler Registration Scheme (AWRS)

In VAT Notes 3 2015, HM Revenue and Customs announced the changes to trading in alcohol. Under the Finance Act 2015, businesses will need to apply to register for AWRS or be at risk of trading illegally. The registration application service originally planned for 1 October 2015 has been postponed until 1 January 2016. Businesses who wholesale alcohol have until 31 March 2016 to apply for registration.

For more information about this, see the Alcohol Wholesaler Registration Scheme (https://www.gov.uk/guidance/the-alcohol-wholesaler-registration-scheme-awrs).

New and revised VAT Notices

August 2015


         749 “Local authorities and similar bodies”


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